1.audit 审计 u
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2.attestation 鉴证 yF1^/y!@
3.credibility 可信赖程度 tHo/Vly6Z
4.audit of financial statements 财务报表审计 tUs{/Je
5.agreed-upon procedures 执行商定程序 1F?ylZ|~
6.high levels of assurance 高水平保证 \JGRd8S[
7.compilation 编制 SFa^$w
8.reliability 可靠性 <~Tfi*^+
9.relevance 相关性 po+1
10.professional skepticism 职业谨慎 |)Sx"B)
11.objectivity 客观性 m} nA-
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12. professional competence 专业胜任能力 ]I0(_e|z}
13.Senior/CPA-in-charge 项目经理 Oxf,2r
14.audit engagement letter 业务约定书 ,DbT4Ul c
15.recurring audit 连续审计 ,lw<dB@7"5
16.the client 委托人 q8vRUlf
17.change CPA 更换注册会计师 1H,hw
18.the existing CPA 现任注册会计师 :aMp,DfM]P
19.the successor CPA 后任注册会计师 fpvzx{2
20.the preceding CPA前任注册会计师 [u`9R<>c"U
21.issue the audit report 出具审计报告 +yu^Z*_
22.expert 专家 f%Bm x{Ttq
23.the board of directors 董事会 (?zZvW8
24.knowledge of the entity‘ s business 了解被审计单位情况 L QP4#7
25.assess material misstatement risks评估重大错报风险 6b#J!:?
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]ipltR7k
27.a general knowledge of —— 初步了解―――的情况 `!g
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28.a more knowledge of—— 进一步了解的情况 agW#"9]WM
29.the prior year‘s working papers 以前年度工作底稿 VUGVIy.
30.minutes of meeting 会议纪要 >a1ovKF
31.business risks 经营风险 ?HaUT(\j
32.appropriateness 适当性 `'<&<P
33.accounting estimate 会计估计 ?\Z-3l%M
34.management representations 管理层声明 5VPP 2;J
35.going concern assumption 持续经营假设 f<G:}I
36.audit plan 审计计划 s&*s9F
37.significant audit areas 重点审计领域 REwZ41
38.error 错误 Fh$Xcz~i
39.fraud舞弊 Gu136XiX
40.modified or additional procedures 修改或追加审计程序 qbe9 CF'@_
41.misappropriation of assets 侵占资产 ?{I]!gI
42.transactions without substance 虚假交易 +
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43.unusual pressures 异常压力 )|@UY(VZ^
44.the suspected noncompliance 涉嫌存在违法行为 ceqYyVy
45.materialiy 重要性 h|Uy!?l
46.exceed the materiality level 超过重要性水平 D>Ph))QI
47.approach the materiality level 接近重要性水平 yasKU6^R'
48.an acceptably low level 可接受水平 L1E\^)
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 (Dx]!FFz
50.misstatements or omissions 错报或漏报 nANoy6z:
51.aggregate 总计 Zcn,_b7
52.subsequent events 期后事项 onj:+zl
53.adjust the financial statements 调整财务报表 ~8G<Nw4*\
54.perform additional audit procedures 实施追加的审计程序 Wc)f:]7
55.audit risk 审计风险 X`k[ J6
56.detection risk 检查风险 ,HdFE|
57.inappropriate audit opinion 不适当的审计意见 =j1rw
58.material misstatement 重大的错报 ul$YV9[\
59.tolerable misstatement 可容忍错报 7)Rx-
60.the acceptable level of detection risk 可接受的检查风险